South Korea has finalized its 2026 tax reform plan without delaying the 22% crypto tax scheduled for Jan. 1, 2027.Annual crypto gains above 2.5 million won will be taxed at a combined 22%, with the first tax filings due in May 2028.Authorities said OECD crypto reporting rules will give South Korea access to overseas transaction data from 48 participating jurisdictions.Parliament can still amend or delay the measure as opposition lawmakers continue pushing to repeal the crypto tax.Financial regulators are also advancing a Digital Asset Basic Act to establish rules for stablecoins, exchanges and other digital asset businesses.